Tax Code Reference
Effective Rate: 0.78%
Florida
Property Tax Code
Florida Statutes — Chapter 192–196 (Property Tax) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Florida.
Quick Facts
Assessment Authority
County Property Appraiser
Appeal Board
Value Adjustment Board (VAB)
Assessment Ratio
100% of just value
Assessment Cycle
Annual (January 1 assessment date)
Appeal Deadline
25 days from TRIM notice (typically mid-September)
Assessment System
Governing CodeFlorida Statutes — Chapter 192–196 (Property Tax)
Assessment AuthorityCounty Property Appraiser
Assessment Ratio100% of just value
Assessment CycleAnnual (January 1 assessment date)
Appeal System
Appeal BoardValue Adjustment Board (VAB)
Appeal Deadline25 days from TRIM notice (typically mid-September)
Informal DeadlineContact property appraiser before VAB deadline
Key Notes for Florida
Florida's TRIM (Truth in Millage) notice is mailed in August. Taxpayers have 25 days to file a VAB petition. The Save Our Homes cap limits annual increases on homestead property. Portability allows transfer of SOH savings to a new homestead.
Hearing Types Available
1
Property appraiser informal review2
Value Adjustment Board petition3
Circuit CourtValid Grounds for Appeal
Overvaluation (just value)
Denial of exemption/classification
Unequal assessment
Portability issues